Catalfo v. Commissioner

VINCENT CATALFO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Catalfo v. Commissioner

Docket No. 20659-93

United States Tax Court

T.C. Memo 1995-106; 1995 Tax Ct. Memo LEXIS 107; 69 T.C.M. (CCH) 2075;

March 15, 1995, Filed

Decision will be entered for Respondent.

Vincent Catalfo, pro se.

For respondent: Gail A. Campbell.

RUWE

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent determined additions to tax as follows:

Additions to Tax

Year

Sec. 6653(b)(1)Sec. 6653(b)(2)

1984

$ 45,056

50 percent of the

interest due on

$ 90,112

1985

23,782

50 percent of the

interest due on

$ 47,563

Additions…